Propuesta de optimización de la recaudación de las obligaciones sociales de contribuyentes morosos de la CCSS.
Abstract
La presente investigación, “Propuesta de optimización de la recaudación de las
obligaciones sociales de contribuyentes morosos de la CCSS”, hace hincapié en mejorar la
eficiencia y la eficacia en la recaudación de las obligaciones sociales (cotizaciones), sobre
todo, para aquellos quienes se encuentran en condición de morosidad y, con ello, optimizar
los ingresos con los que se financia la Caja Costarricense de Seguro Social (CCSS), encargada
de brindar la seguridad social del país, así mismo recuperando estos dineros se garantiza a
los asegurados una futura pensión y el acceso a los servicios de salud.
Para ello, es preciso poder conocer qué es la seguridad social, las necesidades, las
demandas y los sistemas de recaudación que permiten financiar el sistema, al cual tienen
acceso el patrono y los asegurados.
Es importante evaluar la calidad de los servicios de recaudación con el propósito de
plantear las mejoras The present investigation, "Proposal to optimize the collection of
social obligations of delinquent taxpayers of the CCSS ”, emphasizes improving the
efficiency and effectiveness in the collection of social obligations (contributions), on
everything, for those who are in a delinquency condition and, with it, optimize
the income with which the Costa Rican Social Security Fund (CCSS) is financed, in charge of
to provide the country's social security, likewise recovering these monies is guaranteed to
the insured a future pension and access to health services.
To do this, it is necessary to be able to know what social security is, the needs, the
demands and collection systems that allow financing the system, which they have
access by the employer and the insured.
It is important to evaluate the quality of collection services in order to
propose the necessary improvements that manage to offer efficient services, through
innovation and technology. These improvements will make it possible to make the registration of
income to the institution and achieve optimal satisfaction of the insured.
Likewise, to know the macroeconomic market in which the
social security in the country, through the main variables that influence the
assurance and late payment of employers to meet their obligations.
How these variables affect the development of health policies established by the
country, and also how this affects the economic and human development of the
population.
Subsequently, on a more microeconomic level, it is evaluated how efficient the
collection carried out by the institution, for which each current collection medium was valued,
above all, what is managed by contributors in a condition of delinquency in branches, with
emphasis on the CCSS Virtual Office, and the costs incurred.
This makes it possible to identify improvements that can be applied in the collection of
services and which of them is the most viable entity for collection, given their costs and
ease
Collections
The following license files are associated with this item: